SB 1671 would allow qualifying Missouri cities, including Lexington, to impose up to a 0.5% sales tax for public safety purposes, subject to voter approval. The tax requires a citywide ballot measure where voters must approve the specific tax rate (e.g., "Shall the city of Lexington impose a citywide sales tax of ___% for public safety?"). All revenue must be deposited into a special trust fund and used exclusively for police, fire, and emergency medical services equipment, salaries, and facilities. The bill specifies detailed population and geographic criteria cities must meet to qualify for this tax authority.
SB 1678 creates a tax credit for Missouri taxpayers who contribute to approved child care providers or intermediaries (nonprofits distributing funds to providers). The credit covers 75% of eligible contributions, with a minimum of $100 and maximum of $200,000 per year, but only for funds used to support child care for children 12 and under (e.g., facility upgrades, staff training, or quality improvements). Child care providers must apply to the Missouri Department of Economic Development for approval and verify contributions within 60 days, while taxpayers must receive a documented verification to claim the credit. The credit is non-refundable, cannot be transferred, and may be carried forward for up to six years if unused in the initial tax year.
SB 1766 - American Recovery Plan Act Appropriations . Governor Senate GR $ 324,697,955 $ 239,997,955 FEDERAL 1,355,102,368 1,355,102,368 OTHER 9,841,018 9,841,018 . ______________ ______________ TOTAL $ 1,689,641,341 $ 1,604,941,341 . House Final GR FEDERAL OTHER . _______________ ______________ TOTAL ADAM KOENIGSFELD
HB 3503 would replace the existing sales tax on food with a new "business enterprise tax" applied to for-profit businesses operating in the state. The tax would be calculated based on a business's "enterprise value tax base," which includes compensation paid, interest, and dividends. This new tax is designed to offset the revenue loss from removing the food sales tax, ensuring no net reduction in state tax revenue. The bill applies to most businesses (excluding certain nonprofits, insurance companies, and investment trusts) but does not affect individual consumers directly.
HB 3416 creates a dedicated "Strengthening HBCUs Fund" in Missouri's state treasury, funded by redirecting 1% of excursion gambling boat proceeds and 1% of net lottery proceeds - previously allocated to other education funds - to support historically Black colleges and universities (HBCUs) in Missouri. The fund provides state funding for two specific purposes: capital projects eligible under the federal HBCU Capital Financing Program or activities covered by the federal Strengthening HBCUs Program. Missouri HBCUs meeting federal eligibility criteria (as defined in the bill) may use these funds on an equal basis, with the requirement that they supplement - not replace - existing state appropriations. The fund is designated to remain available year-to-year without reverting to general revenue, and interest earned on investments is credited back to the fund.
This bill allocates state funds to cover the operating costs, grants, refunds, and distributions for the Department of Public Safety and the Department of National Guard. It directly affects these state agencies by providing the necessary financial resources for their ongoing operations and programs. The measure is purely procedural, specifying budgetary support without creating new policies or altering existing laws. No specific funding amounts or program details are included in the provided abstract.
SB 1762 - Statewide Leasing . Governor Senate GR $ 112,241,110 $ 112,241,110 FEDERAL 29,924,453 29,924,453 OTHER 16,749,968 16,749,968 . _____________ _____________ TOTAL $ 158,915,531 $ 158,915,531 . House Final GR FEDERAL OTHER . ______________ _____________ TOTAL ADAM KOENIGSFELD
HJR 194 is a proposed constitutional amendment in Missouri that would authorize the highways and transportation commission to build toll roads on interstates and four-lane roadways, directly affecting drivers who use these routes. The bill specifies that toll revenue must be deposited into a dedicated "state road fund" to pay for highway bonds, maintain roads, and fund construction projects like widening highways or connecting state parks. It would also require that tolls collected only at entrances to these roads, with rates needing legislative approval. This amendment is currently pending in the Missouri legislature and would change how transportation funding is managed if adopted.
HB 3164 modifies how Missouri's State Tax Commission classifies property and equalizes valuations across counties. It requires the Commission to first categorize real estate (as urban lots or farmland) and tangible personal property (like machinery, livestock, or vehicles), then use statistical ratio studies to adjust county valuations. If a county's valuation for a property class is below 70% of true market value (or above 100%) based on specific statistical thresholds, the Commission must adjust it to reflect true value. This bill directly affects local tax assessments and county tax systems by standardizing the valuation process, without changing tax rates or creating new taxes.
SB 1661 creates a temporary "amnesty period" from August 28, 2026, to December 1, 2026, for Missouri residents who registered vehicles in another state but owe Missouri taxes and fees on those vehicles. It allows eligible taxpayers (who purchased vehicles before August 28, 2026) to apply for full relief from late fees and penalties by submitting a written application during this window. The Missouri Department of Revenue must issue a certificate of eligibility and facilitate the issuance of valid title, registration, and license plates for qualifying applicants. This provision directly affects Missouri residents with out-of-state vehicle registrations who have unpaid tax liabilities from pre-2026 purchases.
